2022-03-31-accounts - Doncaster Young Men's Christian Association

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CONTENTS				PAGE
Charity Reference	and	administrative	details
Trustees' Report				2-7
Independent Auditor's		Report to the	Trustees'	8-10
Statement of Financial		Activities
Balance Sheet				12
Statement ofcash	flows			13
Notes to statement	of	cash flows		14
Notes to the Accounts				15-28
Detailed Statement	of	Financial Activities		29-30

President		Mr Michael	Burdis	(to 18th November 2021)	(to 18th November 2021)	(to 18th November 2021)	(to 18th November 2021)	(to 18th November 2021)
Chair		Mr Michael	Power	(to 18th November 2021)
		Mrs Emma	McKessy (from 18th November 2021)
Chief Executive		Miss Louise Roffey
Deputy Chief Executive		Mrs Olivia Burton
Board ofGovernors		Mr Graham	Archer	(from	18th November			2021)
		Ms Rachel	Brown (to 18th November 2021)
		Ms LCosta
		Ms A Fleetwood
		Miss Elizabeth Ann		Gray	(to	18th	November 2021)
		Mrs E McKessy
		Mr G Moss	(from 18th November				2021)
		Mr Michael	Power
		Mr Stephen	Smart	(to 18th November 2021)
Charity Registration	Number	250973
Principal address		Wood Street
		Doncaster
		DN1 3LH
Auditors		Xeinadin Audit Limited
		Sidings House
		Sidings Court
		Doncaster
		DN4 5NU
Bankers		Unity Trust	Bank pic
		Nine Brindleyplace
		Birmingham
		B1 2HB
		Nationwide	Building Society
		PO Box3
		5-11StGeorge's Street
		Douglas
		Isle of Man
		British Isles
		IM86 1BR
Solicitors		Dawson and Burgess
		2-3 South Parade
		Hall Cross	Hill
		Doncaster
		DN12DZ
Legal Status		Doncaster	Young	Men's	Christian		Association		is a registered	social landlord	(Number
		H3639) and	a registered		Charity (Number			250973).
Social Landlord		This consists ofone dwelling				containing		thirty units.

				UNRESTRICTED		RESTRICTED	TOTAL	TOTAL
				FUNDS	DESIGNATED	FUNDS	FUNDS	FUNDS
				2022	2022	2022	2022	2021
			NOTES	6	6	6	6	6
INCOME AND EXPENDITURE
INCOME AND ENDOWMENTS		FROM
Oonalions and Legames				55,752		103,763	159,515	75,564
Charitable Activities
Housing Income				452,290		71,541	523,831	493,021
Non-Housing Income				15,552			15,552	16,691
Other Trading Activities				3,374			3,374	308
Investment Income				7,499			7,499	3,751
Other Income				13,435			13,435	1,017
TOTAL INCOMING RESOURCES				547 902		175304	723206	590 352
EXPENDITURE ON
Charitable Activities
Housing Income				460,291		81,570	541,861	505,418
Non-Housing Income				49,530		14,250	63,780	107,500
Total Resources Expended				509,821		95,820	605,641	612,918
Net gains /(losses) on
investments			13	1,462			1,462	42,852
(Loss) on revaluation	offixed
assets			12	(16,000)			(16,000)
				23,543		79,484	103,027	20,286
NET INCOMING RESOURCES FOR THE			PERIOD
Transfer between funds
Other recognised gains/(losses)
Remeasurement (loss) on defined			19	(17,020)			(17,020)	(43,952)
benefit plan
Net movement in funds				6,523		79,484	86,007	(23,666)
RECONCILIATION OF	FUNDS
Total funds brought forward				508,806	1,134,337	5,000	1,648,143	1,671,809
TOTAL FUNDS CARRIED FORWARD				515329	1,134,337	84,484	I 734,150	I 648 143

		UNRESTRICTED		RESTRICTED	TOTAL	TOTAL
		FUNDS	DESIGNATED	FUNDS	FUNDS	FUNDS
		2022	2022	2022	2022	2021
	NOTES	6	8		8	6
FIXEDASSETS
Tangible Assets	11	500,246	482,293	4,691	987,230	1,000,215
Heritage Assets	12	25,300			25,300	41,300
Investments	13	325,480			325.480	323,041
		851,026	482,293	4,691	1,338,010	1,364,556
CURRENTASSETS
Debtors	14	20,659		4,929	25,588	25,540
Cash at bank and in hand		444,789		74,864	519,653	414,492
		465,448		79,793	545,241	440,032
CREDITORS:
Amounts falling due within one year	15	(46,348)			(46,348)	(55,159)
NET CURRENT ASSETS		419,100		79,793	498,893	384,873
TOTAL ASSETS LESS
CURRENT LIABILITIES		1,270,126	482,293	84,484	1,836,904	1,749,429
CREDITORS:
Amounts falling due after more than
one year	16	(102,754)			(102,754)	(101,286)
NET ASSETS		1,167,373	482,293	84,484	1,734,150	1,648,143
FUNDS	18
Unrestdcted funds					1,649,666	1,643,143
Restncted funds					84,464	5,000
					1,734,150	1,646A43

				2022	2021
			Note	8
Cash flows from operating	activities
Cash generated from operations				90,328	18,124
Net cash from operating activities			1	90,328	18,124
Cash flows from investing	activities
Purchase of Investments					(100,000)
Purchase oftangible fixed assets				(8,468)
Interest received				7,499	3,751
Revaluation offixed assets				16,000
Net cash from investing activities				15,031	(96,249)
Cash flows from financing	activities
Loan repayments				(198)	(165)
Net cash from financing activities				(198)	(165)
Increase/(Decrease) in cash	and cash	equivalents		105,161	(78,290)
Cash and cash equivalents	at beginning	ofyear		414,492	492,782
Cash and cash equivalents	at end ofyear		2	519,653	414,492

			2022	2021
Net incoming resources		for the year	86,007	(23,666)
Depreciation charges			21,453	21,601
Finance income			(7,499)	(3,751)
Gain/(Loss) on	investments		(2,439)	(37,884)
			97,522	(43,700)
Decrease/(increase) in		trade and other debtors	(48)	24,876
(Decrease)/increase in		trade and other creditors	(7,146)	36,948
Cash generated	from	operations	90,328	18,124
Cash and cash	equivalents
Year ended 31	March	2021
			31/03/2022	31/03/2021
			6	8
Cash and cash	equivalents		519,653	414,492
Year ended 31	Starch	2020
			31/03/2021	31/03/2020
			6	6
Cash and cash	equivalents		41 4,492	492,782

DONATIONS AND LEGACIES
	2022	2021
	6	6
Donations	4,714	7,470
Grants	154,801	58,727
Legacies		9,367
	159515	75,564

	Other Income		13,435	1,017
			13,435	1,017
3.	OTHER TRADING ACTIVITIES
			2022	2021
			6	6
	Shop Income		3,374	308
4.	INVESTMENT INCOME
			2022	2021
			6	6
	Investment dividends	&rebates	4,475	2,275
	Deposit account interest		3,024	1,476
			7,499	3,751

INCOME F	ROM CHARITABLE ACTIVITIE	S
							2022	2021
								8
		Activity
Supporting	people contract fee	Housing	Income				71,541	107,922
Rents receivable		Housing	Income				444,256	382,041
Laundry receipts etc		Housing	Income				8,034	3,058
Rents receivable		Non-Housing		Income
Other rents		Non-Housing		Income			15,552	16,691
							539,383	509,712
CHARITABLE ACTIVITIES COSTS
		Direct	costs	Grant	funding	of	Support Costs	Totals
				activities			(See Note 7)
		6			f		f	E
Housing Income		368,627					173,234	541,861
Non-Housing	Income	13,353					50,427	63,780
		381,980					223,661	605,641

			Administrative	Governance	Totals
			Costs	Costs
			f		8
Housing	Income		168,584	4,650	173,234
Non-Housing		Income	50,427		50,427
			219,011	4,650	223,661

STAFF	COS	TS
							2022	2021
Housing	Direct Costs:							2
Salaries							269,160	82,532
Social Secunty Costs							17,972	6,896
Pension							10,686	2,518
							297,818	91,946
Housing	Administrative		Costs
Saladies							66,315	269,739
Social Security Costs							4,428	17,595
Pension							2,633	8,854
							73,376	296,188
Non-Housing		Costs
Salaries							54,612	58,633
Social Security Costs							3,647	4,622
Pension							2,168	1,713
							60,427	64,968
Staff costs include the following				remuneration	in respect ofthe
Association's		Chief Executive who is also the			highest	paid employee	47,650	47,073

The ave	rage monthly number ofemployees during the y	ear was a follows:
		2022		2021
Monthly	paid		7		10
Weekly	paid		13		10
			20		20

			UNRESTRICTED		RESTRICTED	TOTAL
			FUNDS	DESIGNATED	FUNDS	FUNDS
			F	6		6
INCOME AND EXPENDITURE
INCOME AND ENDOWMENTS		FROM
Donations and Legacies			69,764		5,800	75,564
Charitable Activities
Housing Income			385,099		107,922	493,021
Non-Housing Income			16,691			16,691
Other Trading Activities			308			308
Investment Income			3,751			3,751
Other Income			1,017			1,017
TOTAL INCOMING RESOURCES			476,630		113,722	590,352
EXPENDITURE ON
Charitable Activities
Housing Income			396,696		108,722	505,418
Non-Housing Income			107,500			107,500
Total Resources Expended			504,196		108,722	612,918
Net gains on investments			42,852			42,852
NET INCOMING RESOURCES			15,286		5,000	20,286
Transfer between funds			(400,000)	400,000
Other recognised gains/(losses)
Gains/(losses) on revaluation	offixed assets		(43,952)			(43,952)
Net movement in funds			(428,666)	400,000	5,000	(23,666)
RECONCILIATION OF FUNDS
Total funds brought forward			937,472	734,337		1,671,809
TOTAL FUNDS CARRIED FORWARD			508,806	1,134,337	5,000	1,648,143

	Freehold	Fixtures &
	Property	Fittings	Total
		8	8
COST
At 1 April 2021	1,071,000	86,882	1,157,882
Additions		8,468	8,468
At 31 March 2022	1,071,000	95,350	1,166,350
DEPRECIATION
At 1 April 2021	87,100	70,567	157,667
Charge for period	17,420	4,033	21,453
At 31 March 2022	104,520	74,600	179,120
NET BOOK VALUE
At 31 March 2022	966,480	20,750	987,230
At 31 March 2021	983,900	16,315	1,000,215

		Housing	Properties
		held for	Letting	Non-housing
			8	8
Historical cost			645,793	66,548
Accumulated	depreciation		(7,060)	(9,682)
Less HAG			(600,629)
Less YMCA	grant		(6,199)
			31,905	56,866

HERITAGE ASSETS
	Total
	6
MARKET VALUE
At 1 April 2021	41,300
Revaluation	(16,000)
At 31 March 2022	25,300
NET BOOK VALUE
At 31 March 2022	25,300
At 31 March 2021	41,300

		2022	2021
Trade	debtors	25,553	25,540
Other	debtors	35
VAT
		25,588	25,540

		2022	2021
		8	6
Other loans (see note 17)		208	180
Social security and other taxes			7,174
VAT		542	1,732
Pension	deficit	17,765	13,471
Accrued	expenses	24,879	28,264
Other creditors		2,953	4,338
		46,348	55,159

		2022	2021
		6	8
Other loans (see note 17)		28,464	28,690
Pension	deficit	74,290	72,596
		102,754	101,286

		2022	2021
Amounts falling due within one year on demand:
Other loans		208	180
Amounts falling due between	one and two years:
Other loans - 1-2 years		28,464	28,690

MOVEMENT IN FUNDS
		Net movement	Transfers
	At 1.4.21	in funds	between	funds	At 31.3.22
	8
Unrestricted funds
Housing Major and Cycical Maintenance	68,987				68,987
Non-Housing Major and Cycical Maintenance	46,522				46,522
HAG Repayable on Sale of Hostel	606,828				606,828
Hostel Move-On Fund	12,000				12,000
Engagement reserve	50,000				50,000
Development reserve	350,000				350,000
General Funds	508,806	6,523			515,329
	1,643,143	6,523			1,649,666
Restricted funds (page 25)	5,000	79,484			84,484
TOTAL FUNDS	1,648,143	86,007			1,734,150

		Incoming	Resources		Movement
		resources E	expended f	Transfers 8	in funds
Unrestricted funds
General funds		547,902	(525,379)		22,523
Engagement reserve
Development reserve
		547,902	(525,379)		22,523
Restricted funds
Restricted funds		175,304	(95,820)		79,484
TOTAL FUNDS		723,206	(621,199)		102,007
Restricted funds include the	following:
Supporting people		71,541	(71,541)
Small Projects		7,082	(6,662)		420
Arts Project		13,500	(13,500)
Rotary Grant		750	(750)
Postcode Neighbourhood Trust		20,000			20,000
Steam Readers		2,431			2,431
Youth Support Coaching		60,000	(3,367)		56,633
		175,304	(95,820)		79,484
Comparatives for movement	in funds
			Net movement
		At 1.4.20	in funds	Transfers	At 31.3.21
			8	f
Unrestricted funds
Housing Major and Cyclical Maintenance		68,987			68,987
Non-Housing Major and Cyclical Maintenance		46,522			46,522
HAG Repayable on Sale of Hostel		606,828			606,828
Hostel Move-On Fund		12,000			12,000
Engagement reserve				50,000	50,000
Development reserve				350,000	350,000
General Funds		937,472	(23,666)	(400,000)	513,806
TOTAL FUNDS		1,671,809	(23,666)		1,648,143

		Incoming	Resources	Resources				Movement
		resources	expended		Transfers			in funds
		E		6		E		6
Unrestricted funds
General Funds		476,630		(505,296)		(400,000)		(428,666)
Engagement reserve							50,000	50,000
Development reserve						350,000		350,000
Restricted funds
Restricted funds		113,722		(108,722)				5,000
TOTAL FUNDS		590,352		(614,018)				(23,666)
A current year 12 months	and prior year 12 months	combined position	is as	follows:
			Net	movement	Transfers
		At 1 4.20		in funds	between		funds	At 31.3.22
				f		F		f.
Unrestricted funds
Housing Major and Cycical Maintenance		68,987						68,987
Non-Housing Major and	Cycical Maintenance	46,522						46,522
HAG Repayable on Sale	of Hostel	606,828						606,828
Hostel Move-On Fund		12,000						12,000
Engagement reserve							50,000	50,000
Development reserve						350,000		350,000
General Funds		937,472		(22,143)		(400,000)		515,329
		1,671,809		(22,143)				1,649,666
Restricted funds
Restncted funds				84,484				84,484
TOTAL FUNDS		1,671,809		62,341				1,734,150
A current year 12 months	and prior year 12 months	combined net movement		in funds,	included	in	the
above are as follows:
		Incoming	Resources					Movement
		resources	expended		Transfers			in funds
				6				6
Unrestricted funds
General Funds		1,024,532		(1,046,675)		(400,000)		(422,143)
Non-Housing Major Cyclical Maintenance
Engagement reserve							50,000	50,000
Development reserve						350,000		350,000
Hostel Move-On Fund
		1,024,532		(1,046,675)				(22,143)
Restricted funds
Restncted funds		289,026		(204,542)				84,484
TOTAL FUNDS		1,313,558		(1,251,217)				62,341

						Repayable
					Within	One to two	Two to	After five	After more	Total	Total
					one year	years	five years	years	than one year	2022	2021
						(E)	(8)	(E)	(E)	(E)	(E)
As	at	31	March	2022	15,634	14,597	38,239	21 454	74 290	89,924
As	at	31	March	2021	13,471	12,589	33,038	26,969	72,596		86,067

				2022	2021	2021
				8	6
INCOME AND ENDOWMENTS
Donations and	legacies
Gifts
Donations				4,714		7,470
Grants				154,801	58,727
Legacies						9,367
				159,515	75,564
Other trading activities
Shop Income				3,374		308
Investment Income
Investment dividends		& rebates		4,475		2,275
Gains on Investments
Deposit account	interest			3,024		1,476
				7,499		3,751
Charitable activities
Supporting people contract fee				71,541	107,922
Rents receivable				444,256	382,041
Laundry receipts	etc			8,034		669
Other rents				15,552	19,080
				539,383	509,712
Other income
Other income				13,435		1,017
				13,435		1,017
Total incoming	resources			723,206	590,352
EXPENDITURE
Charitable activities
Wages				287,132	89,428
Pensions				10,686		2,518
Rates and water				7,040		6,576
TPIA				936
Corona Tech				2,956
Gas				3,117		3,498
Electric				6,387		6,312
Building insurance				21,937		8,590
Move on Grant				5,243
Enrichment				1,363
Engagement				1,110
Cleaning, laundry	CRBcheck			2,701		2,642
Bad debts				(14,144)
Rent refunds				2,100		3,361
Sundries				2,879		2,563
Audit Fees				(570)
Paperhouse Arnold Clark				784
Welcome expenditure				1,129
Arts Expenditure				963
Life assurance				297		2,015
Grants to individuals				4,234		2,692
Postage, Stationery		&telephone	costs	3,335		2,329
Advertising				8,753		2,620
Housing maintenance				10,133	1	2,497
Computer maintenance				11,477		8,349
				381,980	155,990

			2022 6	2021f
Support costs
Administrative costs
Wages			129,001	350,589
Pensions			4,801	10,567
Rates and water			(1,781)	301
Insurance			9,402	8,590
Light and heat			3,901	2,997
Postage and stationery			742	1,981
Advertising			1,916	1,301
Car park rates			235	564
Training 8 education				419
Computer maintenance			3,155	4,630
Building maintenance			8,238	3,111
Cleaning &CRB checking			1,213	2,115
Enrichment				782
Audit Fees			865
Fundraising expenditure			442
Affiliation fees			827	2,962
Life assurance				1,016
Programme expenses			6,585	158
Shop expenses			1,900	1,326
Entertainment			298	357
Non-reclaimable VAT			10,565	12,139
Wesffield			3,758	648
Bank charges			4,731	8,747
Interest on residual	loan		2,809	2,842
Move on Grant				835
Group Life Scheme			3,093	1,997
Sundries			861	9,703
Depreciation Freehold		property	17,420	17,420
Depreciation Fixtures and fittings			4,033	4,181
Gain on investments
			219,011	452,278
Governance costs
Accountancy and legal		fees	4,650	4,650
Total resources expended			605,641	612,918
Net gain on investments			1,462	42,852
(Loss) on revaluation		offixed assets	(16,000)
Net income			103,027	20,286